Civic Intelligence

Viewcrest Health Center

990 • Fiscal year 2014 • EIN 41-1843283

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 14, 2015

3111 Church Place55811

(218) 727-8801

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.83x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

1.07x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

60th percentile

6.0%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$238,128

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

40th percentile

0.3%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-1.6%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2011 to 2014

Assets

Up

$9,944,706

Up $32,360 (+0.3%) from 2013

Net Assets

Up

$1,651,920

Up $369,982 (+29%) from 2013

Liabilities

Down

$8,292,786

Down $337,622 (-3.9%) from 2013

Revenue

$7,778,865

No earlier filing loaded for comparison.

Expenses

Down

$7,308,883

Down $115,599 (-1.6%) from 2013

Net Income

$469,982

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $10,209,918Liabilities 2010: $9,154,117Net Assets 2010: $1,055,8012010Assets 2011: $11,273,063Liabilities 2011: $10,041,735Net Assets 2011: $1,231,3282011Assets 2012: $10,375,353Liabilities 2012: $9,176,433Net Assets 2012: $1,198,9202012Assets 2013: $9,912,346Liabilities 2013: $8,630,408Net Assets 2013: $1,281,9382013Assets 2014: $9,944,706Liabilities 2014: $8,292,786Net Assets 2014: $1,651,9202014Assets 2015: $9,974,834Liabilities 2015: $8,429,496Net Assets 2015: $1,545,3382015Assets 2016: $10,300,477Liabilities 2016: $8,384,121Net Assets 2016: $1,916,3562016Assets 2017: $9,456,437Liabilities 2017: $7,829,599Net Assets 2017: $1,626,8382017Assets 2018: $13,807,388Liabilities 2018: $11,754,761Net Assets 2018: $2,052,6272018Assets 2019: $15,687,483Liabilities 2019: $14,206,815Net Assets 2019: $1,480,6682019Assets 2020: $19,753,269Liabilities 2020: $18,948,147Net Assets 2020: $805,1222020Assets 2021: $18,442,611Liabilities 2021: $18,204,675Net Assets 2021: $237,9362021Assets 2022: $18,343,678Liabilities 2022: $18,058,973Net Assets 2022: $284,7052022Assets 2023: $22,103,085Liabilities 2023: $21,263,248Net Assets 2023: $839,8372023Assets 2024: $22,730,873Liabilities 2024: $21,813,407Net Assets 2024: $917,4662024

Highlighted filing

2014

Assets$9,944,706
Liabilities$8,292,786
Net Assets$1,651,920

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $7,751,3382010Revenue 2011: $8,171,663Expenses 2011: $7,556,135Net Income 2011: $615,5282011Expenses 2012: $7,553,1402012Expenses 2013: $7,424,4822013Revenue 2014: $7,778,865Expenses 2014: $7,308,883Net Income 2014: $469,9822014Revenue 2015: $7,985,058Expenses 2015: $7,591,640Net Income 2015: $393,4182015Revenue 2016: $8,681,643Expenses 2016: $8,310,625Net Income 2016: $371,0182016Revenue 2017: $9,598,394Expenses 2017: $8,887,912Net Income 2017: $710,4822017Revenue 2018: $10,570,732Expenses 2018: $9,969,609Net Income 2018: $601,1232018Revenue 2019: $10,815,592Expenses 2019: $11,087,551Net Income 2019: -$271,9592019Revenue 2020: $11,737,289Expenses 2020: $12,123,054Net Income 2020: -$385,7652020Revenue 2021: $12,028,676Expenses 2021: $12,650,443Net Income 2021: -$621,7672021Revenue 2022: $11,259,782Expenses 2022: $12,937,616Net Income 2022: -$1,677,8342022Revenue 2023: $13,741,726Expenses 2023: $14,145,387Net Income 2023: -$403,6612023Revenue 2024: $20,762,830Expenses 2024: $21,714,820Net Income 2024: -$951,9902024

Highlighted filing

2014

Revenue$7,778,865
Expenses$7,308,883
Net Income$469,982
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$7,778,865
Mission and Program Overview

Mission

We are committed to express christ's message of love and hope by providing for health, residential, community, and allied services in a holistic, competent, and caring manner that recognizes the value and dignity in every human life. St francis health services controls and operates viewcrest health center and is sponsored by the catholic diocese of st cloud. We are dedicated to promoting the ethical and religious directive for catholic health care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,918,339$7,995,893▲ $77,554
Accounts Receivable$944,365$975,680▲ $31,315
Cash and Non-Interest-Bearing Accounts$854,662$794,408▼ $60,254
Prepaid Expenses and Deferred Charges$30,891$26,641▼ $4,250
Total Assets$9,912,346$9,944,706▲ $32,360
Other Assets Total$164,089$152,084▼ $12,005
Liabilities
Tax Exempt Bond Liabilities$7,496,890$6,168,504▼ $1,328,386
Unsecured Notes Loans Payable$768,287$1,672,213▲ $903,926
Accounts Payable and Accrued Expenses$353,064$439,595▲ $86,531
Escrow Account Liability$12,167$12,474▲ $307
Total Liabilities$8,630,408$8,292,786▼ $337,622
Net Assets / Fund Balance
Unrestricted Net Assets$1,281,938$1,651,920▲ $369,982
Total Net Assets Fund Balance$1,281,938$1,651,920▲ $369,982
Total Liabilities and Net Assets / Fund Balance$9,912,346$9,944,706▲ $32,360

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,197,546$4,315,584$11,513,130
Equipment$223,609$673,520$897,129
Other Land Buildings$441,825$55,247$497,072
Land$132,913-$132,913
Compensation and Service Providers

Employees

NameTitleOtherTotal
Luverne HoffmanVP Senior Sv$238,128$238,128
Carol RawCFO$179,775$179,775
Sherry WagnerVP Behav Svc$127,447$127,447
Geoffrey RyanDirector of$126,091$126,091
Robert DahlTrustee$122,604$122,604
Scott JacksonFormer Chair$119,258$119,258
Dennis LindorAdmin - CHC$111,552$111,552

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
St Francis Health ServicesManagement Fee-$932,465
Aegis TherapiesTherapy Service-$532,838
Revenue and Support

Revenue Composition

Contributions and Grants
$3,033
Program Service Revenue
$7,767,106
Investment Income
$637
Other Revenue
$8,089
All Other Contributions
$3,033
Change in Net Assets
$469,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,049,189
Other Expenses$3,257,694
Grants and Similar Amounts Paid$2,000
Total Fundraising Expense$327
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,164,257$115,718-$3,279,975
Depreciation Depletion$470,142--$470,142
Payroll Taxes$406,336$14,860-$421,196
Fees for Services Management-$390,400-$390,400
Other Employee Benefits$265,762$9,719-$275,481
All Other Expenses$184,589$76,956$327$261,872
Interest$213,564--$213,564
Occupancy$202,275--$202,275
Other Expenses$124,017--$124,017
Pension Plan Contributions$69,978$2,559-$72,537
Insurance$32,617$9,761-$42,378
Advertising-$35,065-$35,065
Office Expenses-$21,106-$21,106
Fees for Services Accounting-$15,945-$15,945
Conferences and Meetings-$3,271-$3,271
Grants to Domestic Individuals$2,000--$2,000
Travel-$1,675-$1,675
Total Functional Expenses$6,611,521$697,035$327$7,308,883
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dawn BjorgeDaughter toAdministratorNo$81,852
Elizabeth LetichLuverne HoffmanMaintenanceNo$78,728
Mark HoffmanSon ofEmployed inNo$47,194
Andrew RawPres & CEOEmployed as anNo$33,439
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
B-2012-12-28$6,400,000-
A41-60069752003-10-10$3,997,610REFUNDING THE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A--$3,849,060-
B--$380,046-

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

St. Francis health services of morris, inc (a related organization with common control)manages the facility.

Form 990, Page 6, Part VI, Line 6

The organization is organized with members. The members of the corporation shall consist of the board of directors of st. Francis health services of morris, inc.

Form 990, Page 6, Part VI, Line 11B

The cfo of st. Francis health services of morris, inc reviews the tax return as part of the management services.

Form 990, Page 6, Part VI, Line 12C

Annually the organization conducts in-service training reviewing the policy on conflicts of interest and requires the board members, management staff, and key employees to disclose conflicts.

Form 990, Page 6, Part VI, Line 15A

The ceo and officers are employees of st. Francis health services of morris, inc. (a related organization and under common control). The compensation process for the ceo - annually the hr director submits the ceo's job description, performance evaluation form, st. Francis health services of morris, inc's pay grade schedule and comparable wage survey(s) to the chairman of the board. The chairman and the evaluation committee of the board reviews the performance and determines the salary of the ceo.

Form 990, Page 6, Part VI, Line 15B

The ceo and officers are employees of st. Francis health services of morris, inc. (a related organization and under common control). The compensation process for officers - ceo and the hr director reviews comparable wage survey information, reviews performance (with input from the vp, if appropriate) and determines salary.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflicts of interest policies, and financial statements are available to the public on an as requested basis.

Filing and Contact Details

Filer

EIN
41-1843283
Phone
2187278801

Signing Officer

Name
Luverne Hoffman
Title
President
Phone
2187278801
Signed
2015-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luverne Hoffman
Formed
1996
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
226
Volunteers
32

Preparer

Preparer
James a Gilman CPA
Phone
3205892602
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We are committed to express christ's message of love and hope by providing for health, residential, community, and allied services in a holistic, competent, and caring manner that recognizes the value and dignity in every human life. St francis health services controls and operates viewcrest health center and is sponsored by the catholic diocese of st cloud. We are dedicated to promoting the ethical and religious directive for catholic health care services.

Form 990, Part XI, Line 9

Intercompany transfer 100,000

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

The organization acted as a custodian for the funds of the residents.

Schedule D, Page 2, Part IV, Line 2B

The organization acted as a custodian for the funds of the residents.

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IRS990/Form990PartVIISectionAGrp/PersonNm17DENNIS LINDOR
IRS990/Form990PartVIISectionAGrp/PersonNm18GEOFFREY RYAN
IRS990/Form990PartVIISectionAGrp/PersonNm19SCOTT JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm20DON GIESELMANN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE -STA
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRES/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP SENIOR SV
IRS990/Form990PartVIISectionAGrp/TitleTxt15CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP BEHAV SVC
IRS990/Form990PartVIISectionAGrp/TitleTxt17ADMIN - CHC
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt19FORMER CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
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IRS990/InsuranceGrp/TotalAmt042378
IRS990/InterestGrp/ProgramServicesAmt0213564
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt07995893
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WE ARE COMMITTED TO EXPRESS CHRIST'S MESSAGE OF LOVE AND HOPE BY PROVIDING FOR HEALTH, RESIDENTIAL, COMMUNITY, AND ALLIED SERVICES IN A HOLISTIC, COMPETENT, AND CARING MANNER THAT RECOGNIZES THE VALUE AND DIGNITY IN EVERY HUMAN LIFE. ST FRANCIS HEALTH SERVICES CONTROLS AND OPERATES VIEWCREST HEALTH CENTER AND IS SPONSORED BY THE CATHOLIC DIOCESE OF ST CLOUD. WE ARE DEDICATED TO PROMOTING THE ETHICAL AND RELIGIOUS DIRECTIVE FOR CATHOLIC HEALTH CARE SERVICES.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt01651920
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0200
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IRS990/OccupancyGrp/ProgramServicesAmt0202275
IRS990/OccupancyGrp/TotalAmt0202275
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt021106
IRS990/OfficeExpensesGrp/TotalAmt021106
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0164089
IRS990/OtherAssetsTotalGrp/EOYAmt0152084
IRS990/OtherChangesInNetAssetsAmt0-100000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09719
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0265762
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0275481
IRS990/OtherExpensesGrp/Desc0MEDICAL PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2SURCHARGES
IRS990/OtherExpensesGrp/Desc3PURCHASED SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0730929
IRS990/OtherExpensesGrp/ProgramServicesAmt1486075
IRS990/OtherExpensesGrp/ProgramServicesAmt2258980
IRS990/OtherExpensesGrp/ProgramServicesAmt3124017
IRS990/OtherExpensesGrp/TotalAmt0730929
IRS990/OtherExpensesGrp/TotalAmt1486075
IRS990/OtherExpensesGrp/TotalAmt2258980
IRS990/OtherExpensesGrp/TotalAmt3124017
IRS990/OtherRevenueMiscGrp/Desc0MEAL REVENUE
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06232
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11857
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11857
IRS990/OtherRevenueTotalAmt08089
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0115718
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03164257
IRS990/OtherSalariesAndWagesGrp/TotalAmt03279975
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014860
IRS990/PayrollTaxesGrp/ProgramServicesAmt0406336
IRS990/PayrollTaxesGrp/TotalAmt0421196
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02559
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt069978
IRS990/PensionPlanContributionsGrp/TotalAmt072537
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030891
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026641
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IRS990/ProgramServiceRevenueGrp/Desc0NET PATIENT REVENUE
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IRS990/PYOtherExpensesAmt03360537
IRS990/PYOtherRevenueAmt010512
IRS990/PYProgramServiceRevenueAmt07794785
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IRS990/PYSalariesCompEmpBnftPaidAmt04062945
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IRS990/RelatedEntityInd0true
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IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02203
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04489
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0696
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0327
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0563
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07775195
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07805844
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07817482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt08173481
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07884341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt039456343
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$21.8$0.92$20.8$21.7$0.95
2023Summary only. Only limited summary data is available for this year.$22.1$21.3$0.84$13.7$14.1$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$18.1$0.28$11.3$12.9$1.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.4$18.2$0.24$12.0$12.7$0.62
2020Summary only. Only limited summary data is available for this year.$19.8$18.9$0.81$11.7$12.1$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$14.2$1.48$10.8$11.1$0.27
2018Summary only. Only limited summary data is available for this year.$13.8$11.8$2.05$10.6$9.97$0.60
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.46$7.83$1.63$9.60$8.89$0.71
2016Summary only. Only limited summary data is available for this year.$10.3$8.38$1.92$8.68$8.31$0.37
2015Detailed filing. Detailed filing data is available for this year.$9.97$8.43$1.55$7.99$7.59$0.39
2014Detailed filing. Detailed filing data is available for this year.$9.94$8.29$1.65$7.78$7.31$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.91$8.63$1.28$7.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$9.18$1.20$7.55
2011Summary only. Only limited summary data is available for this year.$11.3$10.0$1.23$8.17$7.56$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$9.15$1.06$7.75